https://www.taxtmi.com/caselaws?id=424699 The Tribunal allowed the appeal, condoning the delay in filing the appeal and ruling that the interest income and miscellaneous income, including tender fees, were not taxable. The interest income was deemed to be for a government project and not for commercial purposes, following a High Court decision. The miscellaneous income was considered capital in nature, linked to project setup, and not chargeable to tax based on a Madras High Court ruling. en-us Tue, 19 Apr 2022 00:00:00 +0530 Thu, 07 Jul 2022 09:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424699 The Tribunal allowed the appeal, condoning the delay in filing the appeal and ruling that the interest income and miscellaneous income, including tender fees, were not taxable. The interest income was deemed to be for a government project and not for commercial purposes, following a High Court decision. The miscellaneous income was considered capital in nature, linked to project setup, and not chargeable to tax based on a Madras High Court ruling. Case-Laws Income Tax Tue, 19 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424699